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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Dinamika Jurnal Pendidikan Dasar SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan International Journal of Economics, Business and Accounting Research (IJEBAR) Indonesian Journal of Multidisciplinary Science Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam JIFA (Journal of Islamic Finance and Accounting)
Pandansari, Tiara
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Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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The Influence of COVID-19 on Economics in Indonesian Healthcare and Finance Hariyanto, Eko; Pandansari, Tiara; Wakhudin, Wakhudin
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 9 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i9.536

Abstract

This research is a research with event study method. The events observed are events that are affected by the Covid-19 epidemic. There are 3 events that will be examined in this study, namely the announcement of the covid-19 epidemic by WHO, which means including in Indonesia on March 11, 2020. The second event is the implementation of the PSBB for the first time in Indonesia, namely in the Capital Region of DKI Jakarta, which took effect on April 10, 2020. The third event was the announcement of OJK regulations, namely POJK Policy Number 11/POJK.02/2020 , on March 20 2020. From these events it will be associated with the economy in Indonesia, which is proxied by stock returns, because by looking at this stock return it describes the economy in a country. For this research it is only limited to the health care and financial sectors. These two sectors are considered to be the most affected by the presence of Covid-19. The methodology used in this research is the study of abnormal return testing events. The abnormal return calculation method uses the Market Model, with an estimated period of 60 days and a window period of 15 days. Testing with the average difference test before and after the event, with an error rate of 5%. The window period was taken at the start of the pandemic, then when the second period was at its peak, and when the pandemic had slumped. Differences in observations to be used as comparison material.
Determinants of Tax Aggressiveness with Corporate Governance as a Moderation Variable in Technology Sector Companies in Indonesia Ramadani, Hikmah Amalia; Pandansari, Tiara; Kusbandiyah, Ani; Hapsari, Ira
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2179

Abstract

This study examines how Corporate Social Responsibility (CSR) and Executive Character influence Tax Aggressiveness, and evaluates whether Corporate Governance moderates these relationships in technology companies listed on the IDX during 2020–2024. This study uses a quantitative approach with secondary data from the annual reports of technology companies listed on the IDX. Using purposive sampling, 117 panel observations from 28 companies were obtained. The analysis was conducted using Moderated Regression Analysis (MRA) with SPSS 27 to test both direct and interaction effects. Classical assumption tests were also carried out to ensure the regression model validity. The results of this study found that CSR and Executive Character have a negative influence on tax aggressiveness. Corporate Governance, proxied by independent commissioners moderates the relationship but strengthens CSR and Executive Character on tax aggressiveness, indicating ineffective monitoring. The findings suggest that although CSR and executive character reduce tax aggressiveness, corporate governance mechanisms are not yet effective in overseeing tax related decisions. This implies that governance structures tend to function symbolically rather than substantively, highlighting the need for firms and regulators to strengthen the quality and effectiveness of tax supervision.
Pengaruh Leverage, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Terdaftar di IDX-MES BUMN 17 Periode 2021-2024) Raudhatul Fuadah, Umi; Budi Santoso, Suryo; Fakhruddin, Iwan; Pandansari, Tiara
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2938

Abstract

Penelitian ini difokuskan pada analisis pengaruh leverage, profitabilitas, dan keputusan investasi terhadap nilai perusahaan, dengan ukuran perusahaan sebagai variabel moderator. Penelitian ini berfokus pada perusahaan-perusahaan yang terdaftar dalam indeks IDX-MES BUMN 17 selama periode 2021–2024. Menggunakan pendekatan kuantitatif, penelitian ini menerapkan analisis regresi data panel dengan Model Random Effect berdasarkan hasil uji Hausman, melibatkan 17 perusahaan dengan 68 observasi. Hasil penelitian menunjukkan bahwa profitabilitas dan keputusan investasi memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sementara leverage tidak secara signifikan mempengaruhi nilai perusahaan. Selain itu, ukuran perusahaan tidak mampu memoderasi hubungan antara leverage dan profitabilitas terhadap nilai perusahaan. Namun, ukuran perusahaan terbukti memoderasi hubungan antara keputusan investasi dan nilai perusahaan dengan efek yang melemahkan. Temuan ini menunjukkan bahwa investor lebih menekankan pada keuntungan dan prospek investasi daripada struktur modal, dan bahwa ukuran perusahaan dapat mengurangi kekuatan sinyal investasi di perusahaan besar. Studi ini berkontribusi pada literatur dengan menyediakan bukti empiris tentang determinan nilai perusahaan di perusahaan BUMN berbasis syariah.
The Influence of Corporate Governance, Leverage, and Institutional Ownership on Tax Avoidance with Board Gender Diversity as Moderating Variable Maharani, Khadidjah Dinda; Pandansari, Tiara; Kusbandiyah, Ani; Azizah, ​Siti Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18586

Abstract

This study investigates the influence of corporate governance, leverage, and institutional ownership on tax avoidance, with board gender diversity serving as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2024. Based on 144 observations from 18 purposively selected firms, tax avoidance was measured using the Effective Tax Rate (ETR), corporate governance, leverage, institutional ownership and gender diversity by the percentage of female directors. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) in SPSS 26. The findings indicate that corporate governance and leverage does not have a significant effect on tax avoidance, while institutional ownership and board gender diversity has significantly on tax avoidance. Board gender diversity moderates the relationship between institutional ownership and corporate governance on tax avoidance but does not moderate the effects of leverage.
Co-Authors Amany, Ashilla Nadiya Aneira, Melina Fidi Ani Kusbandiyah Azizah, ​Siti Nur Bima Cinintya Pratama Budi Santoso, Suryo Christina Tri Setyorini Dion Romodon Dirgantari, Novi Dwi Winarni Eko Hariyanto Fatmawati, Erina Farah Fauzan, Muhammad Abilio Fitriati, Azmi Gista Rismayani Handayani, Erna Hapsari, Ira Hartikasari, Annisa Ilma Inayati, Nur Isna Indriyani Indriyani Iwan Fakhruddin Maharani, Khadidjah Dinda Maula, Kholida Atiyatul Naelati Tubastuvi Nuryana, Ilham Ong, Eng Tek Pramurinda, Rezky Puspita, Dea Putri, Erlyn Nurlita Putri, Syavika Nurcahyani Rahmawati, Ika Yustina Ramadani, Hikmah Amalia Ramadhani, Alfina Nur Raudhatul Fuadah, Umi Sailarizka Nukman, Rafidah Santoso, Selamet Eko Budi Sri Wahyuni SURYO Budi Santoso Wahyu, Rizky Ananda Wakhudin, Wakhudin Zainavy, Shafa Fadia